Meet The Team
Ratan Samal
Managing Partner
Ratan Samal established Ratan Samal Associates LLP in the year 1993 after he completed his degree in law from the University of Mumbai. He has more than 30 years of experience in resolving tax disputes under Direct, Indirect and Customs Laws before various High Courts. He also appears before various Tax Tribunals such as the Income Tax Appellate Tribunal, Maharashtra Sales Tax Tribunal and quasi- judicial appellate authorities. During the erstwhile Value Added Tax and Central Sales Tax era, he has served as a Special Counsel for the State of Maharashtra representing the State on complex tax disputes. His achievements include resolving complex classification, valuation, levy and collection related tax disputes before Courts and Tribunals, and filing Writ Petitions and Public Interest Litigation Petitions for improving the administrative set- up of Tax Tribunals and increasing the emoluments of Judges.
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In his early years of practice, he was a Visiting Lecturer at the New Law College, University of Mumbai. Currently, he trains and delivers lectures to State Goods and Services Tax authorities, Advocates, Chartered Accountants, Company Secretaries and other Tax Practitioners educating them on the various nuances of tax laws.
Ruchi Rathod
Partner
Ruchi Rathod is a Partner at Ratan Samal Associates LLP. She regularly practices before the Bombay High Court, Income Tax Appellate Tribunal, Maharashtra Sales Tax Tribunal and quasi- judicial appellate authorities. She has extensive experience in handling disputes under tax law from the last 12 years and has won more than 35 reported and more than 125 unreported judgments in her years of practice. She has completed her legal education from the University of Mumbai. She regularly delivers lectures across professional bodies.
Manohar Samal
Partner
Manohar Samal is a Partner at Ratan Samal & Associates advising and representing clients from a multitude of commercial sectors and industries. He has rights of audience before Indian Courts, ADGM Courts, AIFC Court and DIFC Courts. He is specialized in resolution of tax disputes, commercial disputes and arbitrations where he has represented clients in several cases across India, United Arab Emirates, Singapore, United Kingdom and United States of America. He has also acted as a Sole Arbitrator in few disputes. He is currently empaneled as an Arbitrator at the Delos Dispute Resolution, Paris, Indian Institute of Arbitration and Mediation (IIAM), Cochin and the Centre for Online Resolution of Disputes (CORD), Bengaluru. He is a registered Tribunal Secretary with the Mumbai Centre for International Arbitration (MCIA) and a part of the Advisory Council Member of the Indian Society of Artificial Intelligence and Law. He has previously worked as an Arbitrator at the Asia Pacific Centre for Arbitration & Mediation (APCAM) and as an Analyst at Legal Atlas, Madrid.
He has more than 90 publications to his name, including Government funded technical reports, SCOPUS indexed journal publications and articles in several law magazines. He has been a speaker and a panelist at several Universities and professional bodies across the world such as the Brunel University London, European Centre for Sustainable Development Rome, International Hellenic University Greece and World Lawyer's Forum Dubai.